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Commentary

Appendix 27D: VAT reduced rates (Latvia)

27 Latvia

12% rate

A reduced rate of VAT of 12% is applied in Latvia to the following:

  1. Ìý

    •ÌýÌýÌýÌý Supplies of medicaments that are registered in accordance with provisions of national healthcare institutions or the centralised registration procedure of the European Agency for the Evaluation of Medicinal Products, or may not be registered according to provisions of legislative acts in the field of pharmacy.

  2. Ìý

    •ÌýÌýÌýÌý Supplies of medical devices (also assembly parts, reserve parts and accessories) that are registered in accordance with provisions of national healthcare

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